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El futuro de la tributación de la economía digital en la Unión Europea

Author

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  • Luis Miguel Muleiro Parada

    (Universidad de Vigo)

Abstract

La progresiva expansión de la economía digital ha puesto en tela de juicio los principios tradicionales sobre los que se asienta la fiscalidad internacional. Los actuales modelos de negocio exigen una tributación justa y ajustada a la realidad, donde se plantea la posibilidad de sujetar a gravamen las rentas y ciertos servicios digitales. En este ámbito la Comisión Europea ha propuesto dos Directivas que plantean un gravamen provisional sobre servicios digitales prestados por grandes empresas y, a más largo plazo, la reformulación del concepto de establecimiento permanente y la posible sujeción a gravamen de las rentas en el impuesto sobre sociedades en base a la presencia digital significativa. En este estudio haremos un análisis del contenido de las iniciativas comunitarias.

Suggested Citation

  • Luis Miguel Muleiro Parada, 2019. "El futuro de la tributación de la economía digital en la Unión Europea," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 170(1), pages 109-142, March.
    • Handle: RePEc:hpe:crotri:y:2019:v:170:i:1:p:109-142
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    More about this item

    Keywords

    Unión Europea; economía digital; establecimiento permanente virtual; impuesto sobre servicios digitales;
    All these keywords.

    JEL classification:

    • K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law

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